2012 (8) TMI 860

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..... ’s allegation that the assessee had suppressed material facts with intention to evade payment of duty. The documents filed by the learned Superintendent(AR) support this finding of the lower appellate authority. The assessee had been filing returns from month to month indicating therein the CENVAT credit availed on capital goods, inputs etc. The invoices on the basis of which the CENVAT credits we .....

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..... spondent has filed written submissions in support of the appellate Commissioner s decision. As required by this Bench, the appellant has filed a compilation of documents including copies of ER1 returns for the period of dispute, copies of invoices on which the CENVAT credit in question was availed and copies of judgments. 2. Examined the records and heard the learned Superintendent (AR). The rel .....

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..... note that it had been duly noted by the original authority that the assessee had been filing periodical returns with relevant invoices. The appellate authority also noted this factual position and rejected the Department s allegation that the assessee had suppressed material facts with intention to evade payment of duty. The documents filed by the learned Superintendent(AR) support this finding of .....

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